Section 35-1-01-1104 - [Effective 12/23/2024]The Department may, for good cause, refuse to issue a declaratory opinion. The circumstances in which declaratory opinions will not be issued include, but are not necessarily limited to:
1. The matter is outside the primary jurisdiction of the Department.2. The question presented lacks clarity, the facts provided are insufficient to provide a conclusive determination, or the information is too vague or too broad to provide an answer.3. There is a pending or active audit, criminal tax investigation, anticipated litigation, administrative action, or other determination before the Department, Board of Tax Appeals, or a court of law, which may either answer the question presented or otherwise make an answer unnecessary.4. The statute, rule, or order on which a declaratory opinion is sought is clear and does not require interpretation in order to answer the question presented.5. The confidentiality waiver on the Declaratory Opinion Transmittal Form is not signed and provided to the Department with the request for a declaratory opinion.6. The request fails to contain the information required by these rules, or the requestor fails to follow the procedure outlined in these rules.7. The request seeks to resolve issues that have become moot, are abstract, or involve multiple hypotheticals such that the requestor is not substantially affected by the rule or statute on which a declaratory opinion is sought.8. The request pertains to a hypothetical situation, the underlying facts of which do not, and are not anticipated to, affect or pertain to the requesting party.9. The question presented concerns the legal validity of a statute or rule.10. The requesting party is not directly affected by the application of the statute, rule, or regulation.11. No clear answer is determinable.12. The question presented involves the application of a criminal statute or facts that may constitute a crime.13. The answer to the question presented would require the disclosure of information that is privileged or otherwise protected by law from disclosure.14. The request involves an issue that may adversely affect the interests of the State, the Department, or any of the Department's officers or employees in any litigation that is pending or may reasonably be expected to arise.15. No controversy exists or is certain to arise, raising a question concerning the application of the statute, rule, or order.16. The request is not based upon facts calculated to aid in planning future conduct, but is, instead, based on past conduct to establish the effect of that conduct.17. A similar request is pending before this Department, or any other Department, or a proceeding is pending on the same subject matter before any Department, administrative or judicial tribunal, or where such an opinion would constitute the unauthorized practice of law.35 Miss. Code. R. 1-01-1104